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undergraduate thesis
Specifičnosti računovodstva ljekarne
2022. urn:nbn:hr:192:169726
Stjepanović, Klara
University of Rijeka
Faculty of Economics and Business

Cite this document

Stjepanović, K. (2022). Specifičnosti računovodstva ljekarne (Undergraduate thesis). Rijeka: University of Rijeka, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:192:169726

Stjepanović, Klara. "Specifičnosti računovodstva ljekarne." Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:192:169726

Stjepanović, Klara. "Specifičnosti računovodstva ljekarne." Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:192:169726

Stjepanović, K. (2022). 'Specifičnosti računovodstva ljekarne', Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, accessed 04 December 2024, https://urn.nsk.hr/urn:nbn:hr:192:169726

Stjepanović K. Specifičnosti računovodstva ljekarne [Undergraduate thesis]. Rijeka: University of Rijeka, Faculty of Economics and Business; 2022 [cited 2024 December 04] Available at: https://urn.nsk.hr/urn:nbn:hr:192:169726

K. Stjepanović, "Specifičnosti računovodstva ljekarne", Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, Rijeka, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:192:169726

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Metadata
TitleSpecifičnosti računovodstva ljekarne
Title (english)Specificities of Pharmacy Accounting
AuthorKlara Stjepanović
MentorJosip Čičak (mentor)
GranterUniversity of Rijeka
Faculty of Economics and Business
Rijeka
Defense date and country2022-08-29, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Kroz ovaj rad je analizirana teorijska osnova računovodstva, zakoni u Republici Hrvatskoj koji se odnose na računovodstvo i ljekarništvo, sustav ljekarništva i postupak obavljanja računovodstvenih poslova u Ljekarni Bjelovar. Procesi koji se obavljaju u Ljekarni Bjelovar potkrijepljeni su internom dokumentacijom istog subjekta, a odnose se na poslove kao što su: nabava, zaprimanje, razvrstavanje i skladištenje robe, proces knjiženja ulaznog i izlaznog računa, postupak izdavanja izlaznog računa, vođenje poslovnih knjiga te ostale specifičnosti vezane za ljekarništvo i računovodstvo. Bitna karakteristika računovodstva u ljekarni su različite stope PDV-a na različite artikle.
Abstract (english)
Through this paper were analyzed the theoretical basis of accounting, the laws in the Republic of Croatia related to accounting and pharmacy, the system of pharmacy and the procedure for performing accounting tasks in the Bjelovar Pharmacy. The processes carried out at the Bjelovar Pharmacy are supported by the internal documentation of the same entity, and relate to tasks such as: procurement, receiving, sorting and storage of goods, the process of posting incoming and outgoing invoices, the procedure for issuing outgoing invoices, keeping business books and other specifics related to pharmacy and accounting. An important feature of pharmacy accounting is the different VAT rates on different items.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:192:169726
Study programmeTitle: Business economics; specializations in: Finance and Accounting, Entrepreneurship, Management, Finance and Banking, Marketing, International Business, IT Business, Finance
Course: Entrepreneurship
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsClosed access
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Created on2022-12-05 17:01:43